代碼 名稱 英　譯 1 資產 assets 11~ 12 流動資產 current assets 111 現金及約當現金 cash and cash equivalents 1111 庫存現金 cash on hand 1112 零用金/周轉金 petty cash/revolving funds 1113 銀行存款 cash in banks 1116 在途現金 cash in transit 1117 約當現金 cash equivalents 1118 其它現金及 約當現金 other cash and cash equivalents 112 短期投資 short-term investment 1121 短期投資 -股票 short-term investments - stock 1122 短期投資 -短期票券 short-term investments - short-term notes and bills 1123 短期投資 -政府債券 short-term investments - government bonds 1124 短期投資 -受益憑證 short-term investments - beneficiary certificates 1125 短期投資 -公司債 short-term investments - corporate bonds 1128 短期投資 -其它 short-term investments - other 1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market 113 應收票據 notes receivable 1131 應收票據 notes receivable 1132 應收票據貼現 discounted notes receivable 1137 應收票據 -關系人 notes receivable - related parties 1138 其它應收票據 other notes receivable 1139 備抵呆帳 －應收票據 allowance for uncollec- tible accounts- notes receivable 114 應收帳款 accounts receivable 1141 應收帳款 accounts receivable 1142 應收分期帳款 installment accounts receivable 1147 應收帳款 -關系人 accounts receivable - related parties 1149 備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable 118 其它應收款 other receivables 1181 應收出售遠匯款 forward exchange contract receivable 1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies 1183 買賣遠匯折價 discount on forward ex-change contract 1184 應收收益 earned revenue receivable 1185 應收退稅款 income tax refund receivable 1187 其它應收款 - 關系人 other receivables - related parties 1188 其它應收款 - 其它 other receivables - other 1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables 121~122 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷制成品 consigned finished goods 1223 副產品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 備抵存貨跌價損失 allowance for reduction of inventory to market 125 預付費用 prepaid expenses 1251 預付薪資 prepaid payroll 1252 預付租金 prepaid rents 1253 預付保險費 prepaid insurance 1254 用品盤存 office supplies 1255 預付所得稅 prepaid income tax 1258 其它預付費用 other prepaid expenses 126 預付款項 prepayments 1261 預付貨款 prepayment for purchases 1268 其它預付款項 other prepayments 128~129 其它流動資產 other current assets 1281 進項稅額 VAT paid ( or input tax) 1282 留抵稅額 excess VAT paid (or overpaid VAT) 1283 暫付款 temporary payments 1284 代付款 payment on behalf of others 1285 員工借支 advances to employees 1286 存出保證金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 遞延所得稅資產 deferred income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業主(股東)往來 owners'(stockholders') current account 1294 同業往來 current account with others 1298 其它流動資產-其它 other current assets - other 13 基金及長期投資 funds and long-term investments 131 基金 funds 1311 償債基金 redemption fund (or sinking fund) 1312 改良及擴充基金 fund for improvement and expansion 1313 意外損失準備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長期投資 long-term investments 1321 長期股權投資 long-term equity investments 1322 長期債券投資 long-term bond investments 1323 長期不動產投資 long-term real estate in-vestments 1324 人壽保險現金解約價值 cash surrender value of life insurance 1328 其它長期投資 other long-term investments 1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments 14~ 15 固定資產 property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累積折舊 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累積折舊 -房屋及建物 accumulated depreciation - buildings 144~146 機(器)具及設備 machinery and equipment 1441 機(器)具 machinery 1448 機(器)具 -重估增值 machinery - revaluation increments 1449 累積折舊 -機(器)具 accumulated depreciation - machinery 151 租賃資產 leased assets 1511 租賃資產 leased assets 1519 累積折舊 -租賃資產 accumulated depreciation - leased assets 152 租賃權益改良 leasehold improvements 1521 租賃權益改良 leasehold improvements 1529 累積折舊- 租賃權益改良 accumulated depreciation - leasehold improvements 156 未完工程及預付購置設備款 construction in progress and prepayments for equipment 1561 未完工程 construction in progress 1562 預付購置設備款 prepayment for equipment 158 雜項固定資產 miscellaneous property, plant, and equipment 1581 雜項固定資產 miscellaneous property, plant, and equipment 1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment - revaluation increments 1589 累積折舊- 雜項固定資產 accumulated depreciation - miscellaneous property, plant, and equipment 16 遞耗資產 depletable assets 161 遞耗資產 depletable assets 1611 天然資源 natural resources 1618 天然資源 -重估增值 natural resources -revaluation increments 1619 累積折耗 -天然資源 accumulated depletion - natural resources 17 無形資產 intangible assets 171 商標權 trademarks 1711 商標權 trademarks 172 專利權 patents 1721 專利權 patents 173 特許權 franchise 1731 特許權 franchise 174 著作權 copyright 1741 著作權 copyright 175 計算機軟件 computer software 1751 計算機軟件 computer software cost 176 商譽 goodwill 1761 商譽 goodwill 177 開辦費 organization costs 1771 開辦費 organization costs 178 其它無形資產 other intangibles 1781 遞延退休金成本 deferred pension costs 1782 租賃權益改良 leasehold improvements 1788 其它無形資產-其它 other intangible assets - other 18 其它資產 other assets 181 遞延資產 deferred assets 1811 債券發行成本 deferred bond issuance costs 1812 長期預付租金 long-term prepaid rent 1813 長期預付保險費 long-term prepaid insurance 1814 遞延所得稅資產 deferred income tax assets 1815 預付退休金 prepaid pension cost 1818 其它遞延資產 other deferred assets 182 閑置資產 idle assets 1821 閑置資產 idle assets 184 長期應收票據及款項與催收帳款 long-term notes , accounts and overdue receivables 1841 長期應收票據 long-term notes receivable 1842 長期應收帳款 long-term accounts receivable 1843 催收帳款 overdue receivables 1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overdue receivables- related parties 1848 其它長期應收款項 other long-term receivables 1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 185 出租資產 assets leased to others 1851 出租資產 assets leased to others 1858 出租資產 -重估增值 assets leased to others - incremental value from revaluation 1859 累積折舊 -出租資產 accumulated depreciation - assets leased to others 186 存出保證金 refundable deposit 1861 存出保證金 refundable deposits 188 雜項資產 miscellaneous assets 1881 受限制存款 certificate of deposit - restricted 1888 雜項資產 -其它 miscellaneous assets - other

2 負債 liabilities 21~ 22 流動負債 current liabilities 211 短期借款 short-term borrowings(debt) 2111 銀行透支 bank overdraft 2112 銀行借款 bank loan 2114 短期借款 -業主 short-term borrowings - owners 2115 短期借款 -員工 short-term borrowings - employees 2117 短期借款 -關系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other 212 應付短期票券 short-term notes and bills payable 2121 應付商業本票 commercial paper payable 2122 銀行承兌匯票 bank acceptance 2128 其它應付短期票券 other short-term notes and bills payable 2129 應付短期票券折價 discount on short-term notes and bills payable 213 應付票據 notes payable 2131 應付票據 notes payable 2137 應付票據 -關系人 notes payable - related parties 2138 其它應付票據 other notes payable 214 應付帳款 accounts pay able 2141 應付帳款 accounts payable 2147 應付帳款 -關系人 accounts payable - related parties 216 應付所得稅 income taxes payable 2161 應付所得稅 income tax payable 217 應付費用 accrued expenses 2171 應付薪工 accrued payroll 2172 應付租金 accrued rent payable 2173 應付利息 accrued interest payable 2174 應付營業稅 accrued VAT payable 2175 應付稅捐 -其它 accrued taxes payable- other 2178 其它應付費用 other accrued expenses payable 218~219 其它應付款 other payables 2181 應付購入遠匯款 forward exchange contract payable 2182 應付遠匯款 -外幣 forward exchange contract payable - foreign currencies 2183 買賣遠匯溢價 premium on forward exchange contract 2184 應付土地房屋款 payables on land and building purchased 2185 應付設備款 Payables on equipment 2187 其它應付款 -關系人 other payables - related parties 2191 應付股利 dividend payable 2192 應付紅利 bonus payable 2193 應付董監事酬勞 compensation payable to directors and supervisors 2198 其它應付款 -其它 other payables - other 226 預收款項advance receipts 2261 預收貨款 sales revenue received in advance 2262 預收收入 revenue received in advance 2268 其它預收款 other advance receipts 227 一年或一營業周期內到期長期負債 long-term liabilities -current portion 2271 一年或一營業周期內到期公司債 corporate bonds payable - current portion 2272 一年或一營業周期內到期長期借款 long-term loans payable - current portion 2273 一年或一營業周期內到期長期應付票據及款項 long-term notes and accounts payable due within one year or one operating cycle 2277 一年或一營業周期內到期長期應付票據及款項-關系人 long-term notes and accounts payables to related parties - current portion 2278 其它一年或一營業周期內到期長期負債 other long-term lia- bilities - current portion 228~229 其它流動負債 other current liabilities 2281 銷項稅額 VAT received(or output tax) 2283 暫收款 temporary receipts 2284 代收款 receipts under custody 2285 估計售后服務/保固負債 estimated warranty liabilities 2291 遞延所得稅負債 deferred income tax liabilities 2292 遞延兌換利益 deferred foreign exchange gain 2293 業主(股東)往來 owners' current account 2294 同業往來 current account with others 2298 其它流動負債-其它 other current liabilities - others 23 長期負債 long-term liabilities 231 應付公司債 corporate bonds payable 2311 應付公司債 corporate bonds payable 2319 應付公司債溢(折)價 premium(discount) on corporate bonds payable 232 長期借款 long-term loans payable 2321 長期銀行借款 long-term loans payable - bank 2324 長期借款 -業主 long-term loans payable - owners 2325 長期借款 -員工 long-term loans payable - employees 2327 長期借款 -關系人 long-term loans payable - related parties 2328 長期借款 -其它 long-term loans payable - other 233 長期應付票據及款項 long-term notes and accounts payable 2331 長期應付票據 long-term notes payable 2332 長期應付帳款 long-term accounts pay-able 2333 長期應付租賃負債 long-term capital lease liabilities 2337 長期應付票據及款項 -關系人 Long-term notes and accounts payable - related parties 2338 其它長期應付款項 other long-term payables 234 估計應付土地增值稅 accrued liabilities for land value increment tax 2341 估計應付土地增值稅 estimated accrued land value incremental tax pay-able 235 應計退休金負債 accrued pension liabilities 2351 應計退休金負債 accrued pension liabilities 238 其它長期負債 other long-term liabilities 2388 其它長期負債-其它 other long-term liabilities - other 28 其它負債 other liabilities 281 遞延負債 deferred liabilities 2811 遞延收入 deferred revenue 2814 遞延所得稅負債 deferred income tax liabilities 2818 其它遞延負債 other deferred liabilities 286 存入保證金 deposits received 2861 存入保證金 guarantee deposit received 288 雜項負債 miscellaneous liabilities 2888 雜項負債 -其它 miscellaneous liabilities - other